TMI Blog2023 (9) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... the three properties, the appellant is not liable to pay service tax. With regard to the property situated at 25A,Shakespeare Sarani, Kolkata-700017, it is found that although the appellant has received the rent in advance, but started paying service tax as and when they provided the services. Therefore, as they have paid the service tax thereon, the demand of service tax is not sustainable against the appellant, which is evident from the record placed - for the premises at 106, Diamond Harbour Road, Kolkata-700023 and 114/1A, Cotton Street, Kolkata-700020, the same parts of the premises were rented out for residential used for which, no service tax is payable for the amount received towards under the category of Renting of Immovable Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence submission and the adjudicating authority by way of the impugned order, confirmed the demand of service tax against the appellant along with interest and imposed penalty also. 2.3 Against the said order, the appellant is before us. 3. The appellants submitted that they have received rent in respect of the premises situated at 25A, Shakespeare Sarani, Kolkata-700017 in terms of an agreement dated 03.02.2005 and the same shall be for the future period and the appellant has adjusted the said payment of rent received by them for the relevant period by paying service tax thereon, which is not disputed by the authorities, but the demand of service tax has been confirmed alleging that at the time of receiving the rent, the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2009, all the above properties have been transferred to separate entities, namely (i) M/s Legacy Services (P) Limited, (ii) M/s Om Durga Estate (P) Limited (iii) M/s Legacy Properties (P) Limited w.e.f. 01.04.2008. Therefore, the appellant is not liable to pay service tax as the appellant is not being the owner of the said properties. 4. The ld.A.R. for the Revenue reiterated the findings of the impugned order. 5. Heard both sides and considered the submissions. 6. We find that prior to 01.06.2007, no service tax is payable under the category of Renting of Immovable Property Service , therefore, for rent received by the appellant for the period prior to 01.06.2007 in respect of all the three properties, the appellant is not li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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